INSTALLMENT SCHEDULE FOR ESTIMATED PAYMENTS 2024 – ESTIMATE TAX FORM 1st Qtr January, February, March 25% due April 15th 2nd Qtr April, May, June 50% due June 15th 3rd Qtr July, August, September 75% due September 15th CCA – DIVISION OF TAXATION 4th Qtr October, November, December 100% due January 15th 205 W SAINT CLAIR AVE When the 15th falls on a Saturday, Sunday or legal holiday, payment is considered CLEVELAND OH 44113-1503 timely if made on or before the next succeeding day that is not a Saturday, Sunday 216.664.2070 800.223.6317 or legal holiday. www.ccatax.ci.cleveland.oh.us If you estimate that you will owe at least $200.00 in municipal income tax (after subtracting your estimated withholding and credits), you should make quarterly Check box if AMENDED. Estimates may be amended if a significant estimated payments. You may be charged penalty and interest if you fail increase or decrease in income occurred during the current tax year. to timely pay quarterly estimated payments totaling at least 90% of the current tax year liability or 100% of the prior year tax liability. IF MOVED DURING THE YEAR, SHOW PRIOR ADDRESS BELOW — — Name Social Security No. Name Name — — Name of spouse if joint return Social Security No. Prior address Prior address Current address City State Zip City State Zip City State Zip Date of Move Date of Move EMPLOYMENT / PROFIT TAX ESTIMATE IF EMPLOYMENT TAX IS WITHHELD GO TO RESIDENCE TAX SECTION Column 1 – List CCA municipalities where employment, business or rental property is located Column 2 – Enter estimated taxable income Column 3 – Enter tax rate: CCA Member municipality tax rates are listed on the back of this form Column 4 – Multiply Col. 2 estimated taxable income by Col. 3 tax rate and enter amount as estimated tax due Column 5 – Enter installment due. Multiply Col. 4 by quarterly percentage. Refer to INSTALLMENT SCHEDULE FOR ESTIMATED PAYMENTS Column 6 – Enter prior year credit Column 7 – Enter tax paid to date for current year estimate Column 8 – Enter balance due. Col. 5 minus (Col. 6 plus Col. 7). If negative enter zero. Add all figures and enter total. COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8 CCA Employment City Estimated Tax Rate Estimated Installment Prior Year Prior Estimate Balance Due Taxable Income Employment/Profit Tax Due Due Credit Payments TOTAL ( A ) RESIDENCE TAX ESTIMATE COMPLETE SCHEDULE R WORKSHEET ON REVERSE OF FORM Column 9 – Enter residence city name Column 10 – Enter total from Schedule R Worksheet Col. 5 Column 11 – Enter installment due. Multiply Col.10 by quarterly percentage. Refer to INSTALLMENT SCHEDULE FOR ESTIMATED PAYMENTS Column 12 – Enter prior year credit Column 13 – Enter tax paid to date for current year estimate Column 14 – Enter balance due. Col. 11 minus (Col. 12 plus Col. 13). Add all figures and enter total. COLUMN 9 COLUMN 10 COLUMN 11 COLUMN 12 COLUMN 13 COLUMN 14 Residence City Estimated Residence Installment Due Prior Year Credit Prior Estimate Balance Due Tax Due Payments TOTAL ( B ) TOTAL ( A + B ) TAX DUE WITH THIS RETURN MAIL COMPLETED FORM WITH PAYMENT TO CCA - DIVISION OF TAXATION AT THE ABOVE ADDRESS. MAKE CHECK PAYABLE TO CCA - DIVISION OF TAXATION. I HAVE EXAMINED THIS DECLARATION AND TO THE BEST OF MY KNOWLEDGE IT IS CORRECT Do you authorize your preparer to contact us regarding this return? YES NO @ @ Signature of Taxpayer Signature of Spouse Date Signature of Preparer, if not taxpayer Date CCA FORM 120-202ES (Rev. 12/23) |
SCHEDULE R ADJUSTED RESIDENCE CITY PERCENTAGE RATES RESIDENCE (FIND YOUR WORK CITY RATE IN THE SHADED AREA BELOW) MUNICIPALITY NO TAX .5% .75% 1% 1.1% 1.12% 1.2% 1.25% 1.4% 1.5% 1.6% 1.65% 1.75% 1.8% 2% 2.25% 2.4% 2.5% 2.6% 2.75% 3% WITHHELD Burton 1 .75 .63 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 Clayton 1.5 1.25 1.13 1 .95 .94 .90 .88 .80 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 Cleveland 2.5 2 1.75 1.5 1.4 1.38 1.3 1.25 1.1 1 .90 .85 .75 .70 .50 .25 .10 0 0 0 0 Dalton 1.5 1 .75 .50 .40 .38 .30 .25 .10 0 0 0 0 0 0 0 0 0 0 0 0 Edon 1.75 1.25 1 .75 .65 .63 .55 .50 .35 .25 .15 .10 0 0 0 0 0 0 0 0 0 Elida .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 .75 Geneva-on-the-Lake 1.5 1 .75 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 Germantown 1.5 .1.2 1.05 .90 .84 .83 .78 .75 .66 .60 .60 .60 .60 .60 .60 .60 .60 .60 .60 .60 .60 Grand Rapids 1 .75 .63 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 Grand River 2 1.5 1.25 1 .90 .88 .80 .75 .60 .50 .40 .35 .25 .20 0 0 0 0 0 0 0 Highland Hills 2.5 2 1.75 1.5 1.4 1.38 1.3 1.25 1.1 1 .90 .85 .75 .70 .50 .25 .10 0 0 0 0 Linndale 2 1.5 1.25 1 .90 .88 .80 .75 .60 .50 .40 .35 .25 .20 0 0 0 0 0 0 0 Marble Cliff 2 1.5 1.25 1 .90 .88 .80 .75 .60 .50 .40 .35 .25 .20 0 0 0 0 0 0 0 Mentor-on-the-Lake 2 1.5 1.25 1 .90 .88 .80 .75 .60 .50 .40 .35 .25 .20 0 0 0 0 0 0 0 Montpelier 1.6 1.1 .85 .60 .50 .48 .40 .35 .20 .10 0 0 0 0 0 0 0 0 0 0 0 Munroe Falls 2.25 1.75 1.5 1.25 1.15 1.13 1.05 1 .85 .75 .65 .60 .50 .45 .25 0 0 0 0 0 0 New Carlisle 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 New Madison 1 .50 .25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 New Miami 1.75 1.25 1 .75 .65 .63 .55 .50 .35 .25 .15 .10 0 0 0 0 0 0 0 0 0 New Paris 1 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 North Baltimore 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 North Randall 2.75 2.25 2 1.75 1.65 1.63 1.55 1.5 1.35 1.25 1.15 1.1 1 .95 .75 .50 .35 .25 .15 0 0 Oakwood (Paulding County) 1 .50 .25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Obetz 2.5 2 1.75 1.5 1.4 1.38 1.3 1.25 1.1 1 .90 .85 .75 .70 .50 .25 .10 0 0 0 0 Orwell 1.5 1 .75 .50 .40 .38 .30 .25 .10 0 0 0 0 0 0 0 0 0 0 0 0 Paulding 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 1.1 Phillipsburg 1.5 1 .75 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 Pitsburg 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Riverside 2.5 2 1.75 1.5 1.4 1.38 1.3 1.25 1.1 1 .90 .85 .75 .70 .50 .25 .10 0 0 0 0 Rock Creek 1 .50 .25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Russells Point 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Seville 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Shreve 1 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 .50 Somerset 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 South Russell 1.25 .88 .69 .50 .43 .41 .35 .31 .31 .31 .31 .31 .31 .31 .31 .31 .31 .31 .31 .31 .31 Union 1.5 1 .75 .50 .40 .38 .30 .25 .10 0 0 0 0 0 0 0 0 0 0 0 0 Waynesfield 1 .50 .25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 West Milton 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 SCHEDULE R WORKSHEET INSTRUCTIONS Column 1 Enter name of your work city. If more than one city, list each city separately. If work city is the same as residence city, enter name of work city on the ** line NOTE: Income earned in same city you live in with employment tax withheld correctly is not subject to residence tax Column 2 Enter estimated taxable income earned in each city listed in Col. 1 Column 3 Enter name of residence city. If residence city changed during year, prorate Col. 2 Column 4 To locate your adjusted residence tax rate: (a) Find the WORK CITY RATE in the shaded area of SCHEDULE R (b) Follow that WORK CITY column down until you reach the row naming your residence city (c) Circle that percentage and enter in Col. 4 Column 5 Multiply Col. 2 by Col. 4 and enter the estimated residence tax due. Add all figures and enter total on front of form in Col. 10 SCHEDULE R WORKSHEET COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 WORK CITY ESTIMATED TAXABLE RESIDENCE SCHEDULE R ESTIMATED INCOME CITY ADJUSTED RATE RESIDENCE TAX DUE ** |